国际避税与反避税一直是国内外税务专家、学者和实际工作者的热门话题，也是我国政府和税务机关关注的问题。本文主要探讨通过建立避税港税制和转让定价税制，来对付不同的避税行为问题。文章从建立避税港税制和转让定价税制的适应对象入手，讨论了对不同避税方式的具体调整方法、实施程序、操作方法等，这对于我国在内外资两套企业所得税法合并和重新立法时，制定符合我国国情且较健全和完善的反避税机制有重要意义 International tax avoidance and anti-avoidance have always been a hot topic for tax experts, scholars and practitioners both at home and abroad. They are also the concerns of our government and tax authorities. This article mainly discusses how to deal with the different tax avoidance behaviors through the establishment of the tax harbor tax system and the transfer pricing tax system. This article starts with the establishment of the tax-harboring tax system and the object of the transfer pricing tax system, and discusses the specific adjustment methods, implementation procedures and operation methods of different tax shelters. This is a very important issue for our country when the two sets of corporate income tax law merger and re- It is of great significance to formulate anti-tax avoidance mechanisms that are in line with China’s national conditions and sound and complete